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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Ministerial Order comes into effect as of April 1, 2016; provided, however, that the provisions set forth in the following items come into effect as of the date specified in each of those items:

この省令は、平成二十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

the provisions amending in , the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending , , , , , , , and and of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending and of that Regulation, the provisions amending of that Regulation (excluding the part pertaining to ), the provisions amending of that Regulation, the provisions amending , the provisions amending and of that Regulation, the provisions amending of that Regulation, the provisions amending and of that Regulation, the provisions amending of that Regulation (excluding the part replacing "Provision)" with "Provision, etc.)"), the provisions amending and of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation (excluding the part pertaining to ), and the provisions of Articles 3, 6, 10 and 13 of the Supplementary Provisions: January 1, 2017;

中の改正規定、の改正規定、の改正規定、、、、、、、並びに及びの改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、及びの改正規定、の改正規定（に係る部分を除く。）、の改正規定、の改正規定、及びの改正規定、の改正規定、及びの改正規定、の改正規定（「提供）」を「提供等）」に改める部分を除く。）、及びの改正規定、の改正規定並びにの改正規定（に係る部分を除く。）並びに附則第三条、第六条、第十条及び第十三条の規定　平成二十九年一月一日

the provisions amending in , the provisions amending (limited to the part replacing "" with ""), the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, and the provisions amending of that Regulation: January 1, 2018.

中の改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定及びの改正規定　平成三十年一月一日

Supplementary Provisions, Article 2Transitional Measures Concerning the Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on the Application Form for Tax-Exempt Savings Are Recognized

第二条（非課税貯蓄申込書の特例が認められる預貯金等の範囲等に関する経過措置）

The provisions of Article 6, paragraph (2) (Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on Application Forms for Tax-Exempt Savings Are Recognized) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of (hereinafter referred to as the "New Regulation") apply to a written notification submitted on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date") pursuant to the provisions of as amended by the provisions of (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the (hereinafter referred to as the "New Order"), and the provisions then in force continue to govern a written notification submitted before the Effective Date pursuant to the provisions of prior to amendment by the provisions of of the Amending Order (hereinafter referred to as the "Former Order").

の規定による改正後の所得税法施行規則（以下「新規則」という。）第六条第二項（非課税貯蓄申込書の特例が認められる預貯金等の範囲等）の規定は、この省令の施行の日（以下「施行日」という。）（所得税法施行令の一部改正）の規定による改正後の所得税法施行令（以下「新令」という。）（普通預金契約等についての非課税貯蓄申込書の特例）の規定により提出する届出書について適用し、施行日前にの規定による改正前の所得税法施行令（以下「旧令」という。）（普通預金契約等についての非課税貯蓄申込書の特例）の規定により提出した届出書については、なお従前の例による。

Supplementary Provisions, Article 3Transitional Measures Regarding Matters to Be Stated in Documents to Be Submitted in the Case of a Transfer of Business, etc. at a Financial Institution, etc.

第三条（金融機関等において事業譲渡等があった場合に提出すべき書類の記載事項等に関する経過措置）

The provisions of Article 8-3 and Article 10, paragraph (2) (Matters to Be Stated in a Notification of the Death of a Tax-Exempt Saver, etc.) of the New Regulation apply to documents submitted on or after January 1, 2017 pursuant to the provisions of or (Notification of the Death of a Tax-Exempt Saver, etc.) of the New Order, and the provisions then in force continue to govern documents submitted before that day pursuant to the provisions of or (Notification of the Death of a Tax-Exempt Saver, etc.) of the Former Order.

新規則第八条の三及び第十条第二項（非課税貯蓄者死亡届出書の記載事項等）の規定は、平成二十九年一月一日以後に又は（非課税貯蓄者死亡届出書等）の規定により提出する書類について適用し、同日前に又は（非課税貯蓄者死亡届出書等）の規定により提出した書類については、なお従前の例による。

Supplementary Provisions, Article 4Transitional Measures Regarding Matters to Be Stated in an Application for Succession to Tax-Exempt Savings

第四条（非課税貯蓄相続申込書の記載事項に関する経過措置）

The provisions of Article 11 (Matters to Be Stated in an Application for Succession to Tax-Exempt Savings) of the New Regulation apply to an application for succession to tax-exempt savings prescribed in (Application for Succession to Tax-Exempt Savings) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern an application for succession to tax-exempt savings prescribed in (Application for Succession to Tax-Exempt Savings) of the Former Order that was submitted before the Effective Date.

新規則第十一条（非課税貯蓄相続申込書の記載事項）の規定は、施行日以後に提出する（非課税貯蓄相続申込書）に規定する非課税貯蓄相続申込書について適用し、施行日前に提出した（非課税貯蓄相続申込書）に規定する非課税貯蓄相続申込書については、なお従前の例による。

Supplementary Provisions, Article 5Transitional Measures Regarding the Scope, etc. of Life Insurance Premiums, etc. Subject to Fund Management by a Specified Retirement Allowance Mutual Aid Organization

第五条（特定退職金共済団体の資金運用の対象となる生命保険料等の範囲等に関する経過措置）

The provisions of Article 18-4, paragraph (12) (Scope, etc. of Life Insurance Premiums, etc. Subject to Fund Management by a Specified Retirement Allowance Mutual Aid Organization) of the New Regulation apply to the case of receiving, on or after the Effective Date, the approval under (Requirements for a Specified Retirement Allowance Mutual Aid Organization) of the New Order (including the approval of a change under (Approval of a Specified Retirement Allowance Mutual Aid Organization) of the New Order), and the provisions then in force continue to govern the case of having received, before the Effective Date, the approval under (Requirements for a Specified Retirement Allowance Mutual Aid Organization) of the Former Order (including the approval of a change under (Approval of a Specified Retirement Allowance Mutual Aid Organization) of the Former Order).

新規則第十八条の四第十二項（特定退職金共済団体の資金運用の対象となる生命保険料等の範囲等）の規定は、施行日以後に（特定退職金共済団体の要件）の承認（（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用し、施行日前に（特定退職金共済団体の要件）の承認（（特定退職金共済団体の承認）の変更の承認を含む。）を受けた場合については、なお従前の例による。

Supplementary Provisions, Article 6Transitional Measures Regarding Matters to Be Stated in Written Applications for Approval of Special Valuation Methods, etc.

第六条（特別な評価の方法の承認申請書の記載事項等に関する経過措置）

The provisions of Article 22, Article 23, Article 24, Article 25, Article 25-2, Article 27, Article 29, Article 31, Article 32, paragraphs (2) and (4), Article 34, paragraph (3), Article 39-2, paragraph (1), Article 40-2, Article 45, Article 46, Articles 50 through 52, Article 52-2, paragraphs (1) and (3), Article 52-3, paragraph (1) (limited to the part pertaining to item (i)) and paragraph (4), Article 55, and Article 66 (Notification, etc. When Intending to Cease Filing a Blue Return) of the New Regulation apply to a written application, written notification or document submitted on or after January 1, 2017 pursuant to the provisions of Article 110, paragraph (2), Article 112, paragraph (1), Article 131, paragraph (2), Article 133, paragraph (1), Article 134, paragraph (1), Article 137-2, paragraph (2) or (6), Article 137-3, paragraph (3) or (7), Article 144 or Article 151, paragraph (1) (Ending Blue Return Filings) of the Income Tax Act as amended by the provisions of (Partial Amendment of the Income Tax Act) of the (hereinafter referred to as the "New Act"), the provisions of , , , , , , , , or , or (Procedures, etc. for Receiving Special Provisions on the Time of Attribution of Revenue and Expenses) of the New Order, or the provisions of Article 39-2, paragraph (1) (Procedures for Again Receiving Application of Special Provisions on the Time of Attribution of Revenue and Expenses of Small Enterprises) of the New Regulation, and the provisions then in force continue to govern a written application, written notification or document submitted before that day pursuant to the provisions of , , , , , or , or , or prior to amendment by the provisions of of the Amending Act (hereinafter referred to as the "Former Act"), the provisions of , , , , , , , , or , or (Procedures, etc. for Receiving Special Provisions on the Time of Attribution of Revenue and Expenses) of the Former Order, or the provisions of prior to amendment by the provisions of (hereinafter referred to as the "Former Regulation").

新規則第二十二条、第二十三条、第二十四条、第二十五条、第二十五条の二、第二十七条、第二十九条、第三十一条、第三十二条第二項及び第四項、第三十四条第三項、第三十九条の二第一項、第四十条の二、第四十五条、第四十六条、第五十条から第五十二条まで、第五十二条の二第一項及び第三項、第五十二条の三第一項（第一号に係る部分に限る。）及び第四項、第五十五条並びに第六十六条（青色申告をやめようとする場合の届出等）の規定は、平成二十九年一月一日以後に（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第百十条第二項、第百十二条第一項、第百三十一条第二項、第百三十三条第一項、第百三十四条第一項、第百三十七条の二第二項若しくは第六項、第百三十七条の三第三項若しくは第七項、第百四十四条若しくは第百五十一条第一項（青色申告の取りやめ等）の規定、、、、、、、、、若しくは、若しくは（収入及び費用の帰属時期の特例を受けるための手続等）の規定又は新規則第三十九条の二第一項（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続）の規定により提出する申請書、届出書又は書類について適用し、同日前にの規定による改正前の所得税法（以下「旧法」という。）、、、、、若しくは、若しくは、若しくは（青色申告の取りやめ等）の規定、、、、、、、、、若しくは、若しくは（収入及び費用の帰属時期の特例を受けるための手続等）の規定又はの規定による改正前の所得税法施行規則（以下「旧規則」という。）（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続）の規定により提出した申請書、届出書又は書類については、なお従前の例による。

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